TaxTMI 
TaxTMI 
1989 (9) TMI 240
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.... regularly import them. The appellants had filed refund claim for reassessment of the imported goods under Heading No. 90.01 of the CTA 1975 and C.V.D. under Heading 68 of CET as against No. 70.01/16 of CTA 75 and 23A(4) of the Central Excise Tariff. They had stated before the Asstt. Collector of Customs (Refund) (hat the mirrors imported were 321 cms and were made of 6 mm thick float glass. That the glasses were optically clear and process converting it into mirrors will make it optically clear mirror. The manufacturer had certified as free from waves and distortions. They had further submitted that the goods are known in the commercial trade parlance as mirrors and not glass sheets. They had further submitted that they were articles made ....
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....ence had rejected and appeal. 4. Shri F.L. Berarwala, Advocate appearing for the appellants strongly contended that the imported goods were 6 mm thick mirrors. He referred to the order confirmation form wherein the goods had been described as 'mirrors' in silver clear float glass - gray back - 6 mm thick standard sizes. The description in the bill of Entry was '6 mm thick mirrors'. He further relied upon the 'glossary' appearing in a magazine "US Glass, Metal & Glazing" at page 62 wherein float glass has been described as "Float glass - Glass which has its bottom surfaces formed by floating on molten metal, the top surface being gravity formed, producing a high optical quality of glass with parallel surfaces and without polishing and gri....
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....e mirror and not glass as defined under Item 70.01. 6. Shri S. Chakraborti, Departmental Representative appearing for the Department, argued the matter and supported the orders passed by the lower authorities. He submitted that the goods imported had to undergo more processes to become a mirror and as such, the finding of the Collector(A) that the imported goods were glass sheets was the correct finding. He submitted that the description in the invoice, bill of entry and the order confirmation describing the imported goods as thick mirrors were all done in collusion with the importer and contended that the goods were glass sheets. In support of this contention, he could not place any material but was drawing only an inference. He further....
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....ial 60% 23-A 8. In Atul Glass Industries Ltd. v. Collector of Central Excise & Others reported in [1986 (25) E.L.T. 473], the question of classification of glass mirror came up before the Supreme Court. At para 7 of the said judgment, it is observed - "A broad description of the process through which a glass sheet passes has been detailed earlier. It indicates clearly to our mind that the original glass sheet undergoes a complete transformation when it emerges as a glass mirror. What was a piece of glass simpliciter has now become a commercial product with a reflecting surface. Into the process of transformation have gone successive stages of processing with the aid of chemicals such as stannous chloride, silver nitrate an....
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....They are nothing more and nothing less. Any treatment of an ornamental nature applied to such articles does not derogate from their fundamental character as glass articles. It is quite the contrary in the case of a glass mirror. The case is more akin to that of carbon paper. A sheet of paper with a carbon coating thereon is employed for the purpose of producing copies of the original. The paper is a mere base while the function is performed by the carbon coating. This court held in State of Uttar Pradesh v. M/s. Kores (India) Ltd. [1977 (1) SCR 837] that carbon paper could not be described as paper. It referred to the functional difference between the two and pointed out that while paper would be understood as meaning a substance which are ....
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.... clear distinction in the product. From the reading of the distinction of the float glass appearing in New Year's Glass Metal and Glazing at page 62, the float glass has been defined as "glass which has its bottom surfaces formed by floating on molten metal, the top surface being gravity formed producing a high optical quality of glass with parallel surfaces and without polishing and grinding the fire finished brilliance of the finest sheet glass. Float glass is replacing plate glass". The description of the imported article given in the order is mirrors in silvered cleared float glass. The Bill of entry also described it as thick mirror and so does the invoice. The Collector in his order has admitted the imported product as 'thick mirror' ....